MINUTES OF THE HOUSE REVENUE AND TAXATION STANDING COMMITTEE Room 445 - State Capitol February 5, 2014

Members Present: Rep. , Chair Rep. Jim Nielson, Vice Chair Rep. Jake Anderegg Rep. Rep. Rep. Rep. Rep. Francis Gibson Rep. Rep. Rep. Jon Stanard Rep.

Members Absent: Rep. Mel Brown Rep. Rep. Kay McIff Rep. Doug Sagers

Staff Present: Mr. Leif G. Elder, Policy Analyst Ms. An Bradshaw, Secretary

NOTE: A list of visitors and a copy of handouts are filed with the committee minutes.

Chair Wilcox called the meeting to order at 4:13 p.m.

MOTION: Rep. Nielson moved to approve the minutes of Feb. 4, 2013 . The motion passed unanimously with Rep. Froerer absent for the vote.

H.B. 84 School District Amendments (Rep. C. Hall)

MOTION: Rep. Stanard moved to replace HB84 with 1st Sub. HB84. The motion passed unanimously with Rep. Froerer absent for the vote. House Revenue and Taxation Standing Committee February 5, 2014 Page 2

1st Sub. H.B. 84 School District Amendments (Rep. C. Hall)

MOTION: Rep. Stanard moved to amend the bill as follows:

1. Page 11, Lines 316 through 323: 316 (b) considers the present costs of the area within the proposed new school district and 317 calculates the five-year projected average annual cost, including overhead, of governmental 318 services in the proposed new school district including: 319 (i) operation and maintenance; 320 (ii) capital outlay; 321 (iii) debt service; { and } 322 (iv) school lunch; and (v) administrative personnel costs 323 (c) assumes a level and quality of school district services to be provided to the

The motion to amend passed unanimously with Rep. Nielson absent for the vote.

Spoke for the bill: David Spatafore, South Jordan City

Spoke against the bill: Ben Horsley, Granite School District

MOTION: Rep. Anderegg moved to hold the bill.

SUBSTITUTE MOTION: Rep. Knotwell moved to pass the bill out favorably as amended. The motion failed with Rep. Briscoe, Rep. Gibson, Rep. Knotwell, Rep. Stanard, and Rep. Wilcox voting in favor.

A vote was taken on the original motion to hold the bill. The motion passed unanimously with Rep. Anderegg absent for the vote.

H.B. 273 Property Tax Residential Exemption Amendments (Rep. V. L. Snow)

Rep. Snow explained the bill to the committee.

MOTION: Rep. Gibson moved to amend the bill as follows:

1. Page 19, Line 579 through Page 20, Line 595: House Revenue and Taxation Standing Committee February 5, 2014 Page 3

579 (3) (a) Regardless of whether a county legislative body adopts an ordinance described 580 in Subsection (1), before a residential exemption may be applied to the value of part-year 581 residential property, an owner of the property shall: 582 (i) file the application described in Subsection (2)(a) with the county board of 583 equalization; and 584 (ii) include as part of the application described in Subsection (2)(a) a statement that 585 certifies: 586 (A) the date the part-year residential property became residential property; and 587 (B) that the part-year residential property { is } will be used as residential property for 183 or 588 more consecutive calendar days during the calendar year for which the owner seeks to obtain 589 the residential exemption. 590 (b) An owner may not obtain a residential exemption for part-year residential property 591 unless the owner files an application under this Subsection (3) on or before { August 31 } November 30 of the 592 calendar year for which the owner seeks to obtain the residential exemption. 593 (c) If an owner files an application under this Subsection (3) on or after May 1 of the 594 calendar year for which the owner seeks to obtain the residential exemption, the county board 595 of equalization may require the owner to pay an application fee of not to exceed $50.

The motion to amend passed unanimously with Rep. Anderegg and Rep. Briscoe absent for the vote.

MOTION: Rep. Eliason moved to pass the bill out favorably as amended. The motion passed unanimously.

MOTION: Rep. Gibson moved to adjourn the meeting. The motion passed unanimously.

Chair Wilcox adjourned the meeting at 5:42 p.m.

Ryan D. Wilcox, chair